量能原則 人頭稅 量益原則 累進稅 維持生存最低需求 源泉理論 純資產增加說 市場所得理論 競爭中立性原則 犧牲理論 用益理論 Ability to pay principle Head tax Benefit principle Tax progression Minimum of existence Source theory Comprehensive income theory Accretion theory Market income theory Principle of competement neutrality Sacrify theory Benefit theory